2025 (5) TMI 1499

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....CE D.N.RAY For the Appellant No. 1 : Mr Tushar Hemani, Ld.SR. Adv with Ms Vaibhavi K Parikh (3238) For the Respondent(s) No. 1,2 : Mr.  Varun K. Patel (3802) ORAL ORDER (PER : HONOURABLE Mr.  JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Mr. Va....

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....turn of income on 07.11.2014 declaring total income at Rs. 8,07,529/-. 3.2. Thereafter, the case of the petitioner was reopened by issuance of notice dated 31.03.2021 under Section 148 of the Act. The respondent vide notice dated 24.12.2021 issued under section 142(1) of the Act, called upon the petitioner to furnish various details and the reasons for reopening were also supplied vide said not....

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....r Section 147 read with Section 144B of the Act determining total income of the petitioner at Rs. 177,36,21,153/- as against the returned income of Rs. 19,85,850/- and consequential demand notice was also issued for the year under consideration. The petitioner being aggrieved and dis-satisfied with the said Assessment Order, preferred these petitions before this Court. 4.1. Learned Senior Advoc....

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....ised the objections on 28th March, 2022 for re-opening of the assessment, however, the same is also not disposed of by any speaking order passed by the respondent-Assessing Officer. 5. The above submissions are not refuted by learned Senior Standing Counsel Mr. Varun K. Patel for the respondent. 6. In view of the above stated undisputed fact with regard to granting of only two days' time to ....